32. In May 2020, Cassie acquired new equipment at a cost of $30,000 for use in her business. The equipment is classified as 7-year property. Cassie does not expense the property under Sec. 179 or bonus depreciation. Cassie's depreciation on the equipment for 2021 (the second year) is

Select one:

a. $3,000

b. $4,286

c. $6,000.

d. $7,347.

e. $15,000.